Which of the following is included in the entry to record the issuance of 12,000 shares of $9 par value common stock at $18 per share for cash? O A. Paid - in Capital in Excess of Par-Common is debited for $108,000 O B. Cash is debited for $216,000. O C. Common Stock is debited for $108,000 OD. Common Stock is credited for $216,000